https://www.taxtmi.com/caselaws?id=332794 The case involved the duty liability on non-excisable goods, specifically cut flowers cleared in the Domestic Tariff Area (DTA). The Commissioner (Appeals) ruled in favor of the Assessee, citing that cut flowers were non-excisable goods before the relevant amendment. The Appellate Tribunal upheld this decision, emphasizing that no duty could be charged for DTA clearances of cut flowers before the specified amendment date. The Tribunal directed a remand to determine duty liability based on inputs post-amendment, clarifying no duty liability existed pre-amendment. Ultimately, the appeal was allowed via remand on 22.08.2016. en-us Mon, 22 Aug 2016 00:00:00 +0530 Fri, 06 Jan 2017 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332794 The case involved the duty liability on non-excisable goods, specifically cut flowers cleared in the Domestic Tariff Area (DTA). The Commissioner (Appeals) ruled in favor of the Assessee, citing that cut flowers were non-excisable goods before the relevant amendment. The Appellate Tribunal upheld this decision, emphasizing that no duty could be charged for DTA clearances of cut flowers before the specified amendment date. The Tribunal directed a remand to determine duty liability based on inputs post-amendment, clarifying no duty liability existed pre-amendment. Ultimately, the appeal was allowed via remand on 22.08.2016. Case-Laws Central Excise Mon, 22 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332794